A business has: Net sales of $$6,404,300$; Cost of goods sold of $$4,720,870$; Accounts receivable of $$685,000.$

What is the impact on cash flow of $5-$day increase in accounts receivable days?

A decrease in cash flow by approximately $$64,669.$

A decrease in cash flow by approximately $$87,730.$

An increase in cash flow by approximately $$87,730.$